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A is corrent. The requirement is to identify the professional body that has the authority to revoke a CPA???s license to practice public accounting. A is corrent because the state boards of accountancy are the bodies that issue the permits to practice in their jurisdictions.
B is incorrect because a State CPA Society Ethics Committee could only make a recommendation that membership in the state society be revoked.
C is incorrect because the National Association of State Boards of Accountancy is an organization of the state boards with no separate power.
D is incorrect because the Professional Ethics Division of AICPA could only make a recommendation that membership be revoked in the AICPA.